senate Bill S8474

2009-2010 Legislative Session

Relates to the exemption from taxation for non-profit organizations

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Rules Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

view actions (1)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Aug 20, 2010 referred to rules

Co-Sponsors

S8474 (ACTIVE) - Details

See Assembly Version of this Bill:
A908
Current Committee:
Senate Rules
Law Section:
Real Property Tax Law
Laws Affected:
Amd ยง420-a, RPT L
Versions Introduced in Other Legislative Sessions:
2011-2012: S2545, A417
2013-2014: S878, A1271
2015-2016: S1372, A1826
2017-2018: S996, A539
2019-2020: S2606, A3655
2021-2022: S1954, A145

S8474 (ACTIVE) - Summary

Requires the burden of annually establishing that the requirements of the mandatory class non-profit real property tax exemptions have been satisfied to fall upon the owner of the property and must be proven by clear and convincing evidence.

S8474 (ACTIVE) - Sponsor Memo

S8474 (ACTIVE) - Bill Text download pdf

                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  8474

                            I N  S E N A T E

                             August 20, 2010
                               ___________

Introduced  by  Sen. BONACIC -- read twice and ordered printed, and when
  printed to be committed to the Committee on Rules

AN ACT to amend the real property tax law, in relation to the  exemption
  from taxation for non-profit organizations

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1.  Section 420-a of the real property tax law is  amended  by
adding a new subdivision 15 to read as follows:
  15.  IN  ALL  INSTANCES,  THE BURDEN OF ANNUALLY ESTABLISHING THAT THE
REQUIREMENTS OF THIS SECTION HAVE BEEN SATISFIED SHALL BE UPON THE OWNER
OF THE PROPERTY AND MUST BE PROVEN BY CLEAR AND CONVINCING EVIDENCE. THE
OFFICE OF REAL PROPERTY SERVICES SHALL  DEVELOP,  IN  CONSULTATION  WITH
NOT-FOR-PROFIT  ORGANIZATIONS  AND  ASSESSORS,  GUIDANCE DOCUMENTS TO BE
USED BY ASSESSORS IN DETERMINING WHETHER THE STANDARD  OF  PROOF  ESTAB-
LISHED BY THIS SUBDIVISION HAS BEEN MET.
  S  2. This act shall take effect on the first of January next succeed-
ing the date on which it shall have become a  law  and  shall  apply  to
assessment rolls prepared on the basis of taxable status dates occurring
on or after such date.






 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02308-01-9

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